La precauzione: un principio a cui ispirarsi per una tassazione fiscale a tutela dell’ambiente

After having analyzed the evolution of the precautionary principle in the supranational legal panorama and its evolution within the European legal system and in the jurisprudence of the Court of Justice and the European Court of Human Rights, the essay seeks to highlight the its scope not only within the national system, but also how this principle can be the basis of environmental taxation as a tool for protecting the environment by positively influencing taxpayers’ choices.